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How to calculate the utc of catering sales?

Gross profit margin of sales = (operating income-operating cost) ÷ operating income× 111% cost Gross profit margin = (operating income-operating cost) ÷ operating cost× 111%

The marketing scheme of catering industry covers all aspects, and different schemes are needed for different positioning, pricing, dishes, grades and tastes. Both the breakfast shop and the western restaurant are catering, and this marketing plan is definitely different.